SUNIL KUMAR PATTUVAKKARAN
(FINANCE MANAGER)
(137 Points)
Replied 30 January 2018
Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees —
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of movement, furnish information relating to the said goods in Part A of FORM GST INS-01, electronically, on the common portal